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Definition of a Company

For taxation purposes, a Company includes:
A business entity incorporated or registered under the Companies Act or any law in force in Singapore. It usually has the words "Pte Ltd" or "Ltd" as part of its name; or
A foreign company registered in Singapore such as a branch of a foreign company; or
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For taxation purposes, a Company includes:

A business entity incorporated or registered under the Companies Act or any law in force in Singapore. It usually has the words "Pte Ltd" or "Ltd" as part of its name; or

A foreign company registered in Singapore such as a branch of a foreign company; or

A foreign company incorporated or registered outside Singapore.

Note: A company does not include sole-proprietorship and partnership businesses registered in or outside Singapore.